Where the flowchart in RE2516 tells you to apply the form R100
procedure follow the steps in the table below
| 1 | Initial action by
Allocation Officer |
|
- Take two copies of the deed
- Pass one copy to the Claims Section TO(HG)
to apply the form R100 check
|
| 2 | Action by Claims Section
TO(HG) |
|
- Prepare a form R100
- Check the deed against the R100 checklist
and show whether the deed is approved
- Return the copy deed with form R100 to the
Allocation Officer and attach a form R140 if the deed is not
approved
|
| 3 | Further action by
Allocation Officer |
| Where the Deed
passes the R100 check and is marked `M82/85' on the
reverse
- the deed to the sender confirming that the
deed is effective for tax purposes but adding the paragraph at the
2nd bullet of RE2521 as regards payments due after 5 April
1995
- take the other action shown on the back of
the form R100
- make the appropriate repayment in the
beneficiary's GCD
- fails the R100 check
- return the deed to the sender with a form
R113 or a letter stating that it is being given further
consideration
- obtain the settlor's or beneficiary's file
as appropriate
- submit both the settlor's and
beneficiary's file and copies of the deed to FICO (Maintenance
Relief) - in Scotland, FICO (Scotland) - using the from R140
|
